Wholesalers and distributors to affix stamps.
(a) Notwithstanding any other laws, the only persons or businesses who
may be licensed to buy and affix the tax stamps of the Alabama Department
of Revenue required by law to packages of tobacco products are wholesalers
and distributors who buy the tobacco products direct from the manufacturer,
or an affiliate of the manufacturer, except that the manufacturer of the
product may be allowed to affix the stamps to a tobacco product for the
(1) Trademark registration.
(2) Promotions of the product.
(3) Test-marketing the product.
(b) In order for a manufacturer to affix tax stamps to a tobacco product
for a purpose described in subsection (a), the manufacturer shall give
at least four weeks written notice to the Commissioner of the Department
of Revenue of such intention along with full details of the exceptional
event, including, but not limited to:
(1) The nature of the promotion.
(2) The location and length of the promotion.
(3) The estimated number of tobacco products to be offered for sale during
(c) The Department of Revenue shall notify all self-administered counties
and municipalities of the manufacturer's request within seven days
of receiving notice from the manufacturer by forwarding to each self-administered
county and municipality a copy of the written notice, including the full
details of the exceptional event as set out above.
(d) Any person who violates this section shall be guilty of a Class A misdemeanor
and, upon conviction thereof, shall be punished as prescribed by law.
(Act 99-587, p. 1342, §§1, 2.)